At present in the world, the impacts of tourism on local communities have been a subject of increasing concern to planners. Assessment of environmental, economic, social-cultural and infrastructural impacts of tourism is considered as an essential requirement for informed decision making by different stakeholders. The attitude and perception of host community towards tourism impacts shapes their responses and subsequently influences decisions of other stakeholders as well. As a part of cold desert areas in Himachal Pradesh, Nako is experiencing tourist activities and expected that the stiffness between tourism development and local communities will become more pronounces in future. This research study attempts to understand the perception of residents of Nako destination towards impacts of tourism growth. Survey was conducted in June, 2016 of 7 percent population to total destination population. Based on the responses of surveyed respondents, it can be interpreted that tourism development has not diluted the socio-cultural values at Nako.